{"version":"1.0","type":"link","title":"MacRae v. Commissioner","url":"https://uplaw.us/documents/tax/macrae-v-commissioner-34-tc-20--d752048fa83de40a","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"United States Tax Court","thumbnail_url":"https://uplaw.us/og/d752048fa83de40a.png","thumbnail_width":1200,"thumbnail_height":630}